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Type of publication: research article
Type of publication (PDB): Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Ekonomika / Economics (S004)
Author(s): Budrevičiūtė, Gytė;Palubinskienė, Stasė
Title: Atsargų apskaitos ištakos bendrojoje apskaitos raidoje
Other Title: The origin of inventory accounting in the general process of accounting
Is part of: Jaunųjų mokslininkų darbai. , 2006, Nr. 1(8)
Extent: p. 94-98
Date: 2006
Keywords: Inventory;Accounting;Process;Effect;Lithuania
Abstract: Accounting and inventory accounting was started 1.000 years B. C. The research process of accounting is a difficult task. Historical objectivity depends on the quantity of information and its objectivity. No information on accounting in Lithuania exists. The object of this research is the process of inventory accounting. The aim of this paper is to research the process of inventory accounting in Lithuania, to show positive and negative effects of modern inventory accounting since the restoration of independence. The authors analyzed literature on economics, academic papers and acts of the Lithuanian government, summarized information and made some conclusions about positive and negative effects of modern inventory accounting in Lithuania since the restorations of its independence
Affiliation(s): Vytauto Didžiojo universitetas
Žemės ūkio akademija
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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